| 摘要: |
| 环境绩效评价是企业环境管理行为相关领域的重要研究问题。本文以2008—2013年中国A股上市公司为研究样本,将"PM2.5爆表"事件作为外生冲击,考察了媒体关注对企业环境绩效的影响。研究结果表明,媒体关注能够显著提高企业环境绩效,"PM2.5爆表"事件与媒体关注对企业环境绩效的治理效应一定程度上存在替代作用。进一步研究显示,"PM2.5爆表"事件带来公共压力的增大与媒体关注对企业环境绩效的治理效应在内部控制质量较低的公司以及竞争性较强的行业中,这一现象更加明显。本文的研究成果对于如何激励企业承担环境治理责任具有一定的启示意义,同时也拓展了现有的学术研究。 |
| 关键词: 媒体关注 环境绩效 PM2.5 行业竞争 内部控制 |
| DOI： |
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| Media Coverage and Firm Environmental Performance |
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CHENG Bo;HE Lei1,2
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1.Jiyang College,Zhejiang Agriculture&Forestry University,Hangzhou 311300,China;2.School of Economics and Management,Zhejiang Agriculture&Forestry University,Hangzhou 311300,China
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| Abstract: |
| Environmental performance evaluation is an important research issue in the related fields of enterprise environmental management behavior.Based on the sample of A-share listed companies in China from2008 to 2013,this paper examines the impact of media coverage on corporate environmental performance by using the"PM2.5 beyond index"event as an exogenous shock.The results show that media coverage can significantly improve corporate environmental performance,but has weakened after the"PM2.5 beyond index"event.Further research shows that the increase of public pressure which"PM2.5 beyond index"event brought weakens the media attention to the enterprise environmental performance improvement effect,and in the companies with low quality of internal control and the industry with strong competition,this phenomenon is more obvious.The research results of this paper have certain enlightenments on how to motivate enterprises to undertake environmental governance responsibilities,and also expand the existing academic researches. |
| Key words: media coverage environmental performance PM2.5 industry competition internal control |
